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Effective date for IAS 1 amendments

When 01 Jan 2016
from to
Timezone UTC
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Disclosure Initiative (Amendments to IAS 1) was issued on 18 December 2014. The amendments aim at clarifying IAS 1 to address perceived impediments to preparers exercising their judgement in presenting their financial reports.

They are effective for annual periods beginning on or after 1 January 2016, with earlier application being permitted.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.